Article (241):- The customs fines and expropriations provided for in this law are deemed to be civil compensation to the Customs Authority and are not covered by the provisions of amnesty laws.

Article (242):- When the violations are many the fines shall be due in respect of each separately .The sterner fine will suffice if the violations are inter–related in a manner that dose not allow their separation.

Article(243):- By fees, wherever mentioned ,is meant the imposition of the customs fine in a certain percentage of the customs duties and other fees and taxes which the Customs Authority charge and which have been subjected to loss.

Article (244):- 1- With the exception of designated restricted goods the customs fine shall be imposed and shall not exceed the rate appearing in paragraphs (a)and(b) of item no, (1).of Article (271)of this law and that on the following:-

b. The effects and things prepared for personal use and the implements and gifts of travellers whose value dose not exceed (255 dinars) or (6.630)riyals and are not declared at the customs centre upon entry or taking out and are not exempt from fees.

The seized goods may be returned wholly or partially to its owners, provided that the limitation imposed by provisions in force are observe.

2- With the exception of the cases which are deemed equal to smuggling and covered by Article (271) of this law, there shall be imposed on the violations shown in the following subsections of this section the fines determined for them.

3- The competent court shall order the highest fines provided for in this law in the following aggravating circumstances:-

a. Delay in presenting the prescribed certificates for the discharge of statements placing fines in abeyance if the period of delay exceeds one year.

b. A violation in the cargo statement as regards the place of shipment being a state under economic boycott.

c. The commission by the violater of a precedent falling under the provision of Articles (268) and (269) of this law and the repetition of one of the acts provided for two years from the date of commission of the act shall be considered a precedent .

d. Discovery of goods placed in hide-outs prepared for their hiding or in a hiatus or empty spaces not assigned for the containment of such goods.

e. The coupling of the smuggling crime or what is deemed to be so with the violation of obstruction or the violation of refusal to stop.

Sub- section TowViolations of Statements on condition of consumption

Article (245):- A find ranging between one fold and three folds of the fees shall be imposed for the following violations of statements on condition of consumption of goods:-

1- The statement which is disparate in type, origin or source.

2- The statement which is disparate in value and which entails an increase exceeding 10% of what is permitted or 5% of the weight , number or measurements.

Article (246) : - A fine ranging between (30)and (127.5)dinars or (780)and (3.315)riyals shall be imposed for each of the other violations of statements of condition of consumption not covered by the provisions of the preceding article.

Sub-section ThreeViolations of Export Statements

Article (247):- a .A fine ranging between one half to the equal of the value of the goods shall be imposed for violations of export statements as follows:-

1- The statement which is disparate in typw.

2- The statement which is disparate in value and which entails an increase exceeding 10% of what is permitted or 5% of the weight, Number or measurement .

b. A find ranging between one half and the equal of the value of the goods shall be imposed for violations of export statements which may lead to being rid of export licence entry and reissue and that in the following cases:-

1- The statement which is disparate in type.

2- The statement which is disparate in value and entails an increase exceeding 10% of what is permitted or 5% of the weight number or measurements .

Article (248):- A fine equalling the value to two- folds the value shall be imposed for violations of export statements which may lead to benefit from an unjustified refund of fees whose amount exceeds(50)dinars or (1.300) riyals.

Article (249):- A fine ranging between (30)and (127.5)dinars or (780)and (3.315) riyals shall be imposed for each of the violations of export statements that are not covered by the provisions of the preceding two articles.

Article (250):- As regards the violations of statements of conditions placing fees in abeyance , subject of part Eight of this law ,the provisions applied as regards violations of statements of condition of consumption referred to in Articles (245)and (246)of this law shall be applied.

Sub- section FourViolations of Condition Placing Fees in Abeyance

A- Common provisions:-

Article (251):- A fine ranging between the equal and three –folds the fees and provided that it shall not be less than one half the value, shall be imposed for violations of goods accepted in the condition placing fees in abeyance or their use outside the permitted places or for other than the special purposes for which they were entered or their allocation for other than the purpose they were designed for or their irregular or unlawful change or disposal, before notification of the Customs Authority and submission of the required transactions.

Article (252):- A fine ranging between(67.5)and (390)dinars or (1.755)and (10.140)riyals shall be imposed for the transport of passengers or goods within the country on motor cars accepted in the condition placing fees in abeyance in a manner contrary to the provisions of laws and regulations in force.

B –Transit Goods Violations:-

Article (253):- A fine ranging between (15 ) and (22.5)dinars or (390)and (585)riyals shall be imposed for each day of delay or part thereof and provided that the fine shall not exceed the value of the goods for violations of delay in submitting goods sent in transit to the exit office or to the internal destination office after elapse of the periods prescribed therefor in the statements.

Article (254):- A fine ranging between (30)and (127.5) dinars or (780) and (3.315)riyals shall be imposed for violations of passage as follows:-

1- Submission of the (necessary)prescribed cer tificates for exoneration and payment of passage statements after elapse of the periods prescribed for that.

2- Breaking of lead and buttons and removal of customs seals on transit goods , without that barring application of the provisions of Article (271) in the event of the existence of a shortage in goods being established.

3- Change of the course and routes prescribed in the passage statement without the approval of the Customs Department.

4- Violation of any of the legal provisions and conditions of passage shown in the customs regulations which have not been mentioned in the preceding paragraphs.

C- Warehouses Violations

Article (255):- A fine ranging between (30) and (127.5) dinars or (780) and (3.315)riyals shall be imposed for violations of the provisions of genuine, special and pseudo warehouses , and such fine shall be collected from the owners on the investors in warehouses.

D- Free Zones Violations:-

Article (256) A fine ranging between (30)and(127.5)dinars or (780)and (3.315)riyals shall be imposed for violation of the provisions appearing in customs laws and regulation concerning free zones.

E- Temporary Admission and Re-Export Violations:-

Article (257):- Fines equalling and upto three –folds the fees and provided that these shall not be less than one half the value shall be imposed for the following violations :-

1-Change of the goods temporarily admitted or re-exported, whether wholly or in part, with other goods.

2-Non- presentation of the goods accepted in the condition of temporary admission to the Customs Authority upon every demand.

3-Obtaining temporary admission without justification.

Article (258):- A fine ranging between (7.5)and (22.5)dinars or (195)and (585)riyals shall be imposed for each week of delay or part thereof ,and provided that the fines shall not exceed the value of goods temporarily admitted (including tourist motor cars) as well as violations of delay in arrival of re-export statements after elapse of the prescribed periods therefor.

Article (259):- A fine of between (30)and (127.5)dinars or (780)and (3.315)riyals shall be imposed for the following temporary admission violations:-

1- Submission of the prescribed certificates that are necessary for the exoneration , payment and undertaking of temporary admission or re-export after the elapse of the regulatory period .

2- Breakage of lead, buttons or removal of customs seals on despatched goods in re-export statements without that barring application of the penalty provided for in Article (271)of this law in the event of the presence of a shortage in goods being established.

3- Change of the places specified for the presence of temporary admission goods without the approval of the Customs Authority.

4- Change of routes prescribed in the re-export statement without the approval of the Customs Authority.

5- Violation of any of the conditions of temporary admission or re-export other than that which has been mentioned.

Sub-section FiveCargo Manifest Violations

Article (260):- A fine of the equal or three –folds the fine and provided it is not less than 50% of the value of the goods shall be imposed for the following violations:-

1- An unjustified shortage in what has been entered in the cargo manifest or whatever takes its place, whether in the number of parcels or in their contents or in the quantities of the excess goods , and in the cases where it is difficult to determine the value and the fees ,a fine shall be imposed for each parcel of not less than(30)and not more than (390) dinars or not less than (780) and not more than (10.140)riyals.

2- An unjustified increase over what has been recorded in the cargo manifest or whatever takes its place, and in the increase appear parcels carrying the same markings and numbers that have been placed on the other parcels, then the said excess parcels shall be subject to higher duties or those that are covered by the prohibition provisions.

Article (261):- The provisions applied for violations of statement of condition of consumption referred to in Article (245) of this law shall apply to violations of the cargo manifest or whatever takes its place as regards value (when available) or type or place of shipment.

Article (262):- A fine of (30) and upto (127.5) dinars or (780) and upto (3.315) riyals shall be imposed for the following cargo manifest violations.

1.The statement that several closed parcels and collected together in any manner are one parcel in the cargo manifest or whatever takes its place, with due regard for Article (54) of this law concerning containers, drums and trailers.

2. The non-submission of the cargo statement or whatever takes its place and the documents referred to on Article (39) of this law upon bringing in or taking out, as well as delay in submission of the cargo statement or whatever takes its place longer than the period provided for in the said article.

3- The Absence of a regulatory cargo statement or whatever takes its place or the presence of a cargo statement contrary to the actual cargo.

4- Ommission of what must be incorporated in the cargo manifest or whatever takes its place, other than what has been mentioned in the preceding two articles.

5- Import by mail of closed bundles or cans not carrying the regulatory cards in contravention of the provisions of Arab and international postal agreements and the internal postal provisions in force.

6- Cargo manifest violations other than those that are mentioned in the preceding articles.

Sub-section SixCruise and possession Violations (Land ,sea and Air)

Article (263):- A fine ranging between (127.5)and (652.5)dinar or(3.315)and (16.965) riyals shall be imposed for the following violation :-

1- possession or transport within the customs domain of goods subject to the control of such domain and that in an irregular manner or in a manner that contravenes the contents of the transport voucher.

2- The undertaking by vessels whose tonnage is less than(200)marine tons of transporting limited , restricted ,or goods subject to excessive duties or designated restricted goods and that within the customs domain (sea),whether these have been mentioned in the cargo manifest or not, or changing their course within the domain in other than conditions arising out of a marine emergency or force majeure.

3- The docking of vessels, landing of aircraft or the parking of other means of transport in other than the places assigned to them and permitted by customs.

4- Departure of vessels , aircraft or other means of transport from the harbour or the customs domain without permission from the Customs Department.

5- Docking of vessels of any tonnage or the landing of aircraft in other than the ports or airport assigned for that and in other than condition of marine emergency or force majeurew without notification thereof to the nearest customs centre.

Sub-section SevenMiscellaneous Violation

Article (264):- a . A fine of (30)and upto (652.5)dinars or (780) and upto (16.965)riyals shall be imposed for the following violations:-

1- Non- submission of the original invoice referred to in Article (37)of this law or the submission of any documents contravening the form.

2- Transfer of goods from one means of transport to another its re-export without a declaration or regulatory permit.

3- Lading or unloading of trucks , motor cars and other means of transport , apart from vessels and aircraft, or drawing of goods without permission from the Customs Authority or in the absence of its employees or outside the regulatory determined working hours or in violation of the terms prescribed by the Customs Authority ,or their unloading in other than the places assigned for that ,if such acts take place in the customs precincts.

4- Non-retention of registers and documents and the like in accordance with Article (98) of this law and not relaining them for the period specified in Article(190) of this law or refrain from their submission.

5- Non- adherence of customs clearers by the regulations defining their duties, in addition to the conduct penalties that can be is sued in this respect in accordance with the provisions of Article (178) of this law.

6- Established shortage in goods present in the customs warehouses after having been received in an apparently sound condition if its quantities cannot be established .

b. A fine ranging between (322.5)and (1.297)dinars or(8.385)and (33.735)riyals shall be imposed for the violation of loading or unloading of vessels and aircraft or drawing of goods therefrom without the permission of the Customs Authority or in the absence of its employees or outside the regulatory determined working hours or in violation of the conditions determined by the Customs Authority or their unloading at other than the places assigned for that ,if such acts take place within the customs precincts.

Article (265):- A fine of the equal of and upto three folds the fees, provided it is not less than one half the value, shall be imposed in accordance with the condition and reservations determined by the Customs Authority on :-

a. Violations of use of things covered by exemption or by a lowered tarrif in other than the purpose or aim for which they were imported ,or their change, sale or disposal in an irregular manner and without the prior permission of the Customs Authority and without completion of the required regulatory transactions in their regard.

b. Change of specifications of motor cars or vehicles from goods transport motor cars or motor cars of special usages to passenger transport motor cars.

c. Import of spare parts or parts of types of goods which in their totality constitute complete or nearly complete types , whether arriving in the name of one imported or several importers , and whether cleared at one customs centre or several customs centres at the same time or at different times in a manner leading to the entry of limited or prohibited goods or leading to benefit from the difference in fees of complete or nearly complete types or in a manner violating laws and regulations in force.

Article (266):- Apart from the case shown in Article (248) of this law, a fin the equal of and upto tow-folds the value shall be imposed in the event of refund of customs duties and taxes without due right.

Article (267):- A fine ranging between (30)and (127.5)dinars or (780)and (3.315)riyals shall be imposed for each for the following violations ,if not already covered by previous articles of this section:-

1- Averting or commencing to avert the conclusion of customs transactions.

2- Non- preservation of the seals ,buttons or lead placed on parcels or means of transport or the warehouses, without that leading to a shortage in or change of goods.

3- Non-adherence by those concerned with their undertakings or guarantees given by them to the Customs Authority ,with due regard for provisions of Article (269)of this law.

4- Every other violation of this law and regulations and resolutions in implementation thereof.